6.
| (1) Any person who has deposited any moneys in any such special account as is referred to in section 3, may withdraw the balance amount lying to his credit in such special account after payment of the tax referred to in section 4, after March 31, 1983 : |
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| (2) Where for the purposes of paragraph (c) of subsection (1), the Commissioner for National Housing refuses to approve the purchase or construction of a house, any parson aggrieved by such refusal may appeal there from to the Minister in charge of the subject of Housing. The decision of the Minister on any such appeal shall be final and conclusive. |
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| (3) Where any person who withdraws after April 30, 1979, any moneys lying to his credit in any such special account as is referred to in section 3 for any of the purposes specified in the proviso to section 6, fails to apply such moneys for the purpose for which such moneys were withdrawn, such person shall be guilty of an offence under this Act and shall, on conviction after summary trial before a Magistrate, be liable to a. fine of an amount equal to the moneys withdrawn and an amount not exceeding twenty thousand rupees. |
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| (4) Notwithstanding anything in any other law, in computing the taxable income for any year of assessment commencing on or after April 1, 1979, of any person who withdraws after April 1, 1979, moneys lying to his credit in any such special account as is referred to in section 3 and applies such moneys to any of the purposes specified in the proviso to section 6, no deduction shall be allowed from the assessable income of that person for that year of assessment, in respect of the moneys so applied. |
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Sri Lanka Consolidated Acts